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Manchester United's owners have had a £108.9 million loss for the year ending June 30, 2010, according to accounts filed at Companies House.
The club's parent company, Red Football Joint Venture, made a profit of £21m during the previous financial year due to the world record £80m sale of Cristiano Ronaldo to Real Madrid.
Losses have increased as a result of there being no significant sale in the financial year and the repayment of a £30m instalment of the Payment In Kind (PIK) loans.
United's accounts published in October showed that the club was, at the time, in debt of around £83.5m.However, chief executive David Gill had maintained that the future of the club remained secure.
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